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COVID-19, cryptocurrencies bubbles and digital market efficiency: sensitivity and similarity analysis
(
Elsevier
, 2022 , Article)
This paper compares the degree of cryptocurrency market efficiency during the pre- and post COVID-19 pandemic with the bubble and non-bubble periods of cryptocurrency markets. Furthermore, it examines and clusters eighteen ...
The Tax Treatment of Small and Medium Enterprises in Developed and Developing Countries: A comparative Analysis of Australia and Egypt
(2022 , Article)
Many countries design specific tax measures for taxing small and medium enterprises (SMEs) as SMEs play an important role in creating jobs and promoting economic growth. These specific tax rules for SMEs broadly aim to ...
Understanding Water Consumption in Qatar: Evidence From a Nationally Representative Survey
(
Taylor & Francis
, 2022 , Article)
This paper presents an analysis of a nationally representative (n = 1,002) telephone survey conducted in Qatar on habits, perceptions, and religious attitudes related to water use. Our empirical analysis yields three main ...
Connectedness of stock markets with gold and oil: New evidence from COVID-19 pandemic
(
Elsevier
, 2022 , Article)
This paper sets out to explore the impact of COVID-19 pandemic on the dynamic connectedness among gold, oil and five leading stock markets by applying a new DCC-GARCH connectedness approach. We find stronger connectedness ...
Credit bureaus and financial constraints do corruption matter?
(
Routledge
, 2022 , Article)
This study aims to assess whether or not the presence of credit bureaus is associated with more or fewer financing constraints while considering the interfering effect of corruption in a sample of 18 countries in Eastern ...
Do Exchange Rate Changes Improve the Trade Balance in GCC Countries: Evidence from Nonlinear Panel Cointegration
(
Routledge
, 2022 , Article)
This study examines the asymmetric impact of the nominal effective exchange rate (NEER) on the trade balance in GCC countries over the period of 2000:Q1 to 2017:Q4. The empirical findings of the nonlinear pooled mean group ...
The Mediating Impact of IT Capabilities on the Association between Dynamic Capabilities and Organizational Agility: The Case of the Jordanian IT Sector
(
Springer
, 2022 , Article)
This study suggests a novel progression to the current research endeavor by investigating the influence of information technology capabilities on organizational agility. More specifically, this study aims to fill the gaps ...
Japanese multinational corporations and corporate tax change
(
Inderscience Publishers
, 2022 , Article)
This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of ...
Manufacturing and productivity in MENA: a long-term perspective
(
Economic Research Forum (ERF)
, 2022 , Other)
Productivity in the manufacturing sector is key for economic growth and employment opportunities in most developing economies. This column looks at total factor productivity (TFP) – the portion of output growth that comes ...
Culture, language, and accounting reform: a new perspective on IPSAS implementation
(
Emerald Publishing
, 2022 , Article)
Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ...